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Writ Petition is maintainable if the Position of Appellate Authority is vacant

Bimal jain
Writ Petition Valid if Appellate Authority Role is Vacant, Says Court; Insurance Case Dismissed as Infructuous The High Court of Jammu & Kashmir ruled that a writ petition is maintainable if the appellate authority position is vacant. The case involved an insurance company seeking a mandamus to compel the respondent to hear an appeal against an assessment order for the fiscal year 2013-14. At the time of filing, the Deputy Commissioner of State Taxes (Appeals-I) in Srinagar was vacant but was later filled through various appointments. The court dismissed the appeal as infructuous since the position was eventually filled, directing the appellate authority to consider and decide the appeal. (AI Summary)

The Hon’ble High Court of Jammu & Kashmir in the case of THE ORIENTAL INSURANCE COMPANY LIMITED VERSUS UNION TERRITORY OF JK & ORS. - 2024 (5) TMI 1303 - JAMMU & KASHMIR AND LADAKH HIGH COURTdismissed the appeal the appeal as infructuous. M/s Oriental Insurance Co. Ltd. (“the Petitioner”) had filed a writ of mandamus for commanding the Respondent to hear the appeal against the Assessment Order dated March 31, 2018, for 2013-14 (“the Impugned Order”).

At the time of filing the Petition, the post of Dy. Commissioner, State Taxes (Appeals-I) Srinagar (“the Position”) was vacant. The Position was later filled up by the Government Order No. 1027-JK (GAD) of 2020 dated November 02, 2020, by posting Dr. Zahoor Ahmad Raina, KAS.Later, he was transferred vide Government Order No. 651-JK(GAD) of 2021 dated July 24, 2021, and Ms. Sammer Naik, JKAS the Dy. Commissioner, State Taxes (Appeals-II) Srinagar was given the additional charge of the Position.Thereafter, vide Government Order No. 130 (JK) GAD of 2022 dated February 06, 2022, Ms. Tabasum Shafat Kamli, JKAS filled the Position.

Since the Position had already been filled up, the Court held that the appeal filed by the Petitioner must be considered and decided by the Appellate Authority i.e., Dy. Commissioner, State Taxes (Appeals-I) Srinagar.

(Author can be reached at [email protected])

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